The present invention relates to a process for preparing a water-soluble foam matrix which is capable of delivering an active ingredient and articles of manufacture comprising said foam matrix, said article comprising:

• i) a water-soluble polymeric component in the form of a foam matrix; and
• ii) an active ingredient component dispersed throughout said matrix;
• said process comprising the steps of:
• a) admixing a water-soluble polymer and an active ingredient to form a homogeneous admixture, said admixture having a viscosity of at least 150 Pa-sec;
• b) introducing a gas or a compound capable of releasing a gas into said admixture to form a foam matrix; and
• c) optionally, shaping said matrix to provide a matrix having a shape or a form.